In my experience and opinion, it's always at least a little sexual if it involves your significant other. That doesn't mean that it's always going to be a sexual experience though. For example, I would normally give my ex-girlfriend somewhat of a full body massage (kissing as well) before and after we had sex and yes of course they were sexual in nature. Other times I would give her a massage when she was tired, stressed, or whatever, and, although they weren't meant to be sexual, I would have at least mild sexual thoughts of course. Every once in a long while they would even lead to sex.